Disciplinary Rules of the Chamber of Tax Advisers of the Czech Republic
Article 1
The Disciplinary Rules of the Chamber of Tax Advisers of the Czech Republic (the Chamber of Tax Advisers of the Czech Republic being hereinafter referred to also as “KDP ČR” or “the Chamber”) shall govern the position, procedure and manner of acting of the bodies of the Chamber in disciplinary proceedings (hereinafter referred to as “proceedings”), the rights and obligations of participants of the proceedings and the acts which are immediately connected with the proceedings.
Disciplinary Committee
Article 2
(1) The number of members of the Disciplinary Committee shall be determined by the Statutes.
(2) The Disciplinary Committee shall act in the plenum, through its electronic conference or in three-member disciplinary senates (hereinafter referred to as “Senate”).
(3) The Chairperson of the Disciplinary Committee cannot be a member of a Senate.
Article 3
(1) The Disciplinary Committee acting in the plenum or through its electronic conference shall analyse and evaluate the knowledge acquired during its activity and shall draw up opinions which take a nature of recommendations for other bodies of the Chamber.
(2) The Disciplinary Committee in the plenum or through its electronic conference shall form a quorum if at least eight members are present; and a majority of two thirds of votes of the members present shall be required for adopting a decision.
(3) The Disciplinary Committee shall act in the plenum always as necessary, however not less often than twice a year.
Article 4
(1) The Senates shall carry out proceedings in the first instance.
(2) The Senates shall always be appointed for individual proceedings by the Chairperson of the Disciplinary Committee. The Chairperson of the Senate shall be appointed by the Chairperson of the Disciplinary Committee.
Article 5
(1) The members of the Senate for whom it is possible to have reasonable doubts about bias or unfair prejudice due to their relation to the matter discussed, to the participants or their representatives, shall be excluded from the discussion and decision making about the matter.
(2) The Chairperson of the Disciplinary Committee shall decide about the exclusion of a Senate member.
(3) In the case of exclusion of a Senate member or if he or she gives up his or her membership in the Senate for any reasons, the Chairperson of the Disciplinary Committee shall appoint another member of the Disciplinary Committee.
Participants of the disciplinary proceedings
Article 6
The participant of the disciplinary proceedings shall be a Tax Adviser against whom the proceedings have been initiated (hereinafter referred to as “accused Tax Adviser”) and the Chairperson of the Supervising Committee, possibly a member of the Supervising Committee authorised by the Chairperson of the Supervising Committee (hereinafter referred to as “the Disciplinary Indictor”).
The rights of the Tax Adviser
Article 7
The Tax Adviser shall have the following rights:
(a) to deliver his or her position relating to the matter within the framework of a preliminary investigation (Article 9(1)) and to the disciplinary accusation (Article 11(1))
(b) to look into all the materials relating to the proceedings (hereinafter referred to as “the disciplinary file”) and to make extracts thereof,
(c) to suggest demonstration of evidence,
(d) to take part in the hearing of the matter before the Senate, ask questions addressed to witnesses and experts, provide his or her opinion on the evidence demonstrated and on the conclusion of the hearing to provide his or her opinion on both factual and legal aspects of the matter,
(e) to file a remedy instrument against the decision of the Disciplinary Senate,
(f) to appoint, after the filing of a disciplinary accusation, an Attorney who can be a Tax Adviser or a barrister.
Procedure before the filing of a disciplinary accusation
Article 8
(1) The Disciplinary Indictor is obliged to file a motion for initiation of the proceedings (Article 13(1) of the Act no. 523/1992 Coll., hereinafter referred to as “the disciplinary accusation”) in any case when there is a reasonable suspicion that a Tax Adviser has committed a disciplinary offence.
(2) The members of the Supervising Committee are obliged to notify the Chairperson of the Committee of a suspicion of a disciplinary offence of a Tax Adviser about which they have learnt while performing their tasks.
Article 9
(1) As soon as the Chairperson of the Supervising Committee has learnt about a suspicion that a Tax Adviser has committed a disciplinary offence, he or she is obliged to do all the steps necessary for proper clarification of the matter. Depending on circumstances, he or she shall carry out the necessary acts, in particular shall require the completion of the information from the Tax Adviser or from the announcing person, or he or she shall adopt other measures in order to find out the facts (preliminary investigation).
(2) The Chairperson of the Supervising Committee can entrust a member of the Supervising Committee with the carrying out of the tasks in the preliminary investigation.
(3) The entire preliminary investigation shall be carried out by the Chairperson of the Supervising Committee as promptly as possible. While doing so, he or she shall especially endeavour that all the rights and interests of the Tax Adviser protected by law regulations should be unaffected and that no act which could fulfil symptoms of a disciplinary offence in terms of its nature be time-barred.
Article 10
(1) In the case that during the preparatory investigation the Chairperson or a member of the Supervising Committee authorised by the former finds out that it is necessary to put the matter on the shelf, he or she shall submit the matter to the Supervising Committee for a decision.
(2) If the matter is put on the shelf, and the matter was investigated on the basis of the announcement of a third person, the Supervising Committee shall notify the announcing party of the putting on the shelf of the matter, together with a brief justification.
(3) If no disciplinary accusation is filed but if it is found out that a Tax Adviser has made a breach which is not a disciplinary offence, the Supervising Committee shall reprehend the Tax Adviser for such a breach in a suitable manner.
Article 11
(1) If the suspicion that the Tax Adviser has committed a disciplinary offence is justified on the basis of the facts identified, the Disciplinary Indictor shall file a disciplinary accusation.
(2) A disciplinary accusation contains especially a description of facts in which it is possible to see a disciplinary offence, justification and a motion for demonstration of evidence in the disciplinary proceedings.
Preparation of hearing
Article 12
(1) The proceedings shall be commenced on the day of delivery of the disciplinary accusation to the Disciplinary Committee.
(2) If the disciplinary accusation does not contain prerequisites according to Article 11(2), the Chairperson of the Disciplinary Committee shall invite the Disciplinary Indictor to remove filing defects and shall determine the deadline.
(3) A disciplinary accusation can be withdrawn by the indictor before the beginning of the meeting of the Senate about the final decision, even in a part.
Article 13
(1) The Chairperson of the Disciplinary Committee shall appoint the Senate in accordance with provisions of Article 4(2). The Chairperson of the Disciplinary Committee shall deliver the disciplinary accusation to the Chairperson of the Senate.
(2) The Chairperson of the Senate shall deliver the disciplinary accusation to the Tax Adviser accused (personal delivery to the addressee only), with determination of a reasonable time period for filing his or her opinion statement.
(3) The Chairperson of the Senate shall deliver the notification of the Senate composition to the Tax Adviser accused (by means of a personal delivery to the addressee only). If the accused Tax Adviser has objections against the Senate composition due to a bias, he or she must announce the reasons to the Chairperson of the Senate within 8 days from the delivery.
(4) In the case that there occur circumstances, during the proceedings, which would prevent any member of the Senate from deciding in the matter, he or she shall announce these facts without any delay to the Chairperson of the Disciplinary Committee.
(5) The objections of a bias shall be reviewed by the Chairperson of the Disciplinary Committee, who shall possibly recall the Senate member in question and shall appoint another member.
Article 13a
Delivery of notices
(1) The personal delivery to the addressee only shall be carried out by reasonably applying appropriate provisions of the Rules of Administrative Procedure.
(2) In the case of delivery by means of the public notice board it is necessary to reasonably apply appropriate provisions of the Rules of Administrative Procedure. The official notice board of KDP ČR is situated at the registered office of KDP ČR at a publicly accessible place. The official notice board shall be marked with the words “Úřední deska KDP ČR“ (Official Notice Board of KDP ČR). The documents delivered this way shall include the date of publishing. The information contained on the official notice board of KDP ČR shall be at the same time published on the www sites of the Chamber under the reference of the official notice board.
(3) The notices addressed to the bodies of the Chamber shall be delivered to the address of the registered office of the Chamber.
Article 14
The Senate shall suspend the proceedings if the time period according to Article 13(1) of the Act no. 523/1992 Coll. has lapsed before the filing of the disciplinary accusation.
Article 15
(1) The Senate shall interrupt the proceedings, if criminal proceedings have been initiated against the Tax Adviser accused for the same offence.
(2) The Senate shall interrupt the proceedings, if proceedings for reduction or deprivation of legal capacity have been initiated against the Tax Adviser accused.
(3) The Senate may interrupt the proceedings, if other proceedings before another state authority have been initiated against the Tax Adviser accused for the same offence.
(4) If the accused Tax Adviser was lawfully convicted in criminal proceedings for the offence for which the proceedings were initiated before the Disciplinary Committee, the Senate shall terminate the proceedings.
(5) If the accused Tax Adviser was lawfully condemned for the offence for which the proceedings were initiated before the Disciplinary Committee, in any proceedings other than criminal proceedings and if the punishment within these proceedings can be considered as sufficiently efficient from the viewpoint of the purpose of the proceedings, the Senate shall terminate the proceedings.
(6) If the accused Tax Adviser was not deprived of his or her legal capacity or if his or her legal capacity was not reduced, or if he or she was not punished according to paragraphs (4) or (5), the Senate shall continue in the proceedings.
Article 16
The decision according to Article 14 and Article 15 shall be made by the Senate at a non-public meeting. The decision shall be delivered to the Disciplinary Indictor, to the Tax Adviser accused and to his or her Attorney (personal delivery to the addressee only).
Article 17
(1) After the delivery of the opinion of the Tax Adviser accused or after the lapsing in vain of the term for submission of the opinion, the Chairperson of the Senate shall determine the date of verbal hearing. The Disciplinary Indictor, accused Tax Adviser and his or her Attorney must have at their disposal at least an eight-day notice period for preparation from the service of the summons.
(2) In the case that the notice period specified in paragraph (1) is not complied with, the verbal hearing can only be organised with the express consent of the party for which such a notice period was not adhered to.
Hearing
Article 18
(1) The hearing shall take place at the permanent presence of the entire Senate. The participation of the Disciplinary Indictor shall be mandatory. The Tax Adviser accused shall have the right to be heard and shall have to be given a possibility to defend himself or herself. It is only possible to act without the personal participation of the Tax Adviser accused if the summons have been properly serviced on the Tax Adviser accused and if the latter has failed to excuse his or her absence on the basis of serious reasons or if he or she demonstrated the consent with acting even at his or her absence.
(2) The hearing shall be non-public.
(3) Minutes shall be made about the course of the hearing.
(4) The hearing shall be managed by the Chairperson of the Senate. If the conditions according to paragraph (1) are not complied with, the Chairperson of the Senate shall adjourn the hearing.
Article 19
(1) After the commencement of the hearing the Disciplinary Indictor shall present the accusation. Then the Chairperson of the Senate shall read the opinion of the Tax Adviser accused, if it has been delivered to the Senate, and shall grant the word to the Tax Adviser accused or to his Attorney, if they demonstrate their will to express their opinion verbally during the hearing.
(2) The speech of the Tax Adviser accused shall be followed by further evidence. As evidence it is possible to use everything what can contribute to the clarification of the matter by using legal means, especially the statements of witnesses, written evidence and expert opinions.
Article 20
(1) A witness shall not be heard about circumstances which are subject to confidentiality in virtue of the law, which the witness is obliged to maintain, unless he or she is released from such an obligation.
(2) The Chairperson of the Senate shall instruct the witness before the commencement of the hearing about his or her rights and obligations, as well as about the importance of the witness’s statement for ascertainment of the facts.
Article 21
(1) In the course of submission of the evidence, the Chairperson of the Senate shall provide a possibility for the Disciplinary Indictor, Tax Adviser accused or his Attorney to provide their opinions on the evidence submitted, to ask questions and suggest complementation.
(2) If it is necessary to complement the hearing with evidence which cannot be carried out during this hearing, the Senate shall adjourn the hearing.
Article 22
After the finishing of the evidence submission, the Chairperson of the Senate shall grant the words for the purpose of final speeches. The first to have the speech shall be the Disciplinary Indictor, followed by the Attorney and the Tax Adviser accused. If there are more Tax Advisers accused, it shall be the Chairperson of the Senate that decides about the order of final speeches of the Attorneys and the Tax Advisers accused.
Article 23
(1) The final speeches shall be followed by a discussion about the decision to be made. Only the members of the Senate can be present in the course of such a discussion. The members of the Senate shall vote in the alphabetic order, the Chairperson of the Senate shall be the last to vote. The first voting shall be about the guilt, in the case that the Tax Adviser’s guilt is established, the discussion about disciplinary measures shall follow. The decision shall be made on the basis of a majority of votes.
(2) The course of the voting shall be recorded into the minutes of the voting which shall be put into an envelope and sealed. It is only the appeal body that can look into the envelope.
Decision
Article 24
The Senate can decide only about the act which is stated in the accusation. Through its decision it shall establish the guilt of the Tax Adviser accused and shall impose a disciplinary measure on the latter, or shall acquit the latter or shall interrupt or terminate the proceedings.
Article 25
(1) The Senate shall establish the guilt of the Tax Adviser accused if it has been evidenced without any doubts that the fact which is the subject matter of the disciplinary accusation has occurred and that it has been committed by the Tax Adviser accused and if such a fact is a serious or repeated breach of obligations of the Tax Adviser imposed on the latter by law regulations.
(2) While establishing and assessing a disciplinary measure, it is necessary to take into consideration the nature of the facts and their consequences, the circumstances in which the acts have been carried out, the person of the Tax Adviser accused and the extent of his or her guilt.
Article 26
The Senate shall acquit the Tax Adviser of the disciplinary accusation, if it has not been evidenced without any doubt that the fact which is the subject matter of the disciplinary accusation has occurred or that it has been committed by the Tax Adviser accused or if such a fact is not a serious or repeated breach of obligations of the Tax Adviser imposed on the latter by law regulations.
Article 27
The Senate shall terminate the proceedings:
a) for the reasons of provisions of Article 14,
b) if the Disciplinary Indictor has withdrawn the disciplinary accusation within the deadline stated in Article 12(2),
c) if the Tax Adviser has been deleted from the List of Tax Advisers after the commencement of the proceedings.
Article 28
The Senate shall interrupt the proceedings, if the conditions of Article 15 are complied with.
Article 29
In the case that the Senate finds out that the Tax Adviser accused has made a mistake which is not a disciplinary offence, it shall terminate the proceedings and in the justification it shall reprove the Tax Adviser for his or her mistake.
Article 30
(1) After the finishing of the discussion, the decision shall be pronounced verbally by the Chairperson of the Senate; he or she shall justify the decision and shall provide an instruction about a remedy means.
(2) The decision must be drawn up in writing. The written copy of the decision shall include the statement, justification and instruction about the remedy means. If a decision about the imposition of a fine has been made, such a decision shall include also the information about the due date and method of payment. A copy of the decision shall be delivered within the deadline of not later than 30 days from the date of pronouncement of the decision, to the Disciplinary Indictor, to the Tax Adviser accused and to the Attorney of the latter.
Remedy means
Article 31
(1) It is possible to file an appeal against the decision of the Senate, with an exception provided for in paragraph 5.
(2) The Presidency shall decide about the appeal against the decision the Senate.
(3) An appeal can be filed by the Disciplinary Indictor or by the Tax Adviser accused. No appeal can be filed by the person who has waived this right expressly before the Senate after the pronouncement of the decision.
(4) An appeal shall have a postponing effect.
(5) A decision through which the carrying on of tax advisory services has been suspended for the Tax Adviser accused or through which he or she has been deleted from the List shall be reviewed by the Court according to special regulations.
Appeal
Article 32
An appeal against the decision of the Senate can be filed to the attention of the Chairperson of the Senate within 15 days from the delivery of the decision. If the decision is delivered to both the Tax Adviser accused and the Attorney of the latter, the term for the appeal shall run from the date of the later delivery.
Article 33
The Chairperson of the Senate shall deliver a counterpart of the appeal to the other participant of the disciplinary proceedings and shall submit the file to the Presidency of the Chamber.
Appeal proceedings
Article 34
(1) The Presidency shall basically decide after verbal hearing.
(2) The provisions of these Rules shall apply to the terms for summons for hearing and to the course of hearing in a similar way as in the case of hearing before the Senate.
Article 35
The Presidency shall terminate the appeal proceedings in the case that the appealing party has withdrawn their appeal in the term before the moment of initiation of the discussion after the verbal hearing carried out.
Article 36
(1) The Presidency shall interrupt the proceedings if criminal proceedings have been initiated for the same offence against the person accused in the disciplinary manner.
(2) The Presidency may interrupt the proceedings, if other proceedings before another state authority for the same offence have been initiated against the person accused in the disciplinary manner.
(3) In the case that the obstacles for the proceedings cease to exist, a similar procedure according to provisions of Article 15(5) shall be applied.
Article 37
The Presidency shall confirm the decision,
a) if the appeal has been filed late or by a person who is not a legitimate person to file an appeal;
b) if the decision has been found correct.
Article 38
(1) The Presidency shall cancel the decision and shall return the same to the Disciplinary Committee for a new hearing and decision:
a) if the Tax Adviser has been deleted from the List of Tax Advisers in the meantime,
b) if the person accused in the disciplinary manner has been lawfully convicted in the meantime for the same offence in criminal proceedings,
c) if the person accused in the disciplinary manner has been lawfully punished for the offence for which the proceedings before the Disciplinary Committee were initiated, in any proceedings other than criminal proceedings, and if the punishment within those proceedings can be considered as sufficiently efficient from the viewpoint of the purpose of the disciplinary proceedings,
d) in the case that there are not available sufficient backgrounds for the decision in the actual matter.
(2) During the new proceedings and decision the Senate acting in the matter in question shall be bound by the legal opinion of the Presidency. The Presidency is authorised to refer the matter, through its decision, to another Senate which shall be established by the Chairperson of the Disciplinary Committee within the meaning of Article 4(2) of the Disciplinary Rules.
Article 39
In the case that there are enough backgrounds for the decision in the actual matter, the Presidency shall change the decision of the Senate and shall decide in the matter by itself.
Article 40
(1) The Presidency itself cannot establish the guilt of the Tax Adviser accused for the offence for which he or she was acquitted by the Senate; in this case it shall always return the mater to the Disciplinary Committee for new proceedings and decision for cancellation of the original decision.
(2) A stricter disciplinary measure than the one which has been imposed on the Tax Adviser by the Senate can only be imposed on the person accused in the disciplinary manner in the appeal proceedings as a consequence of the appeal which has been submitted to his or her detriment by the Disciplinary Indictor.
Article 41
(1) No appeal shall be admissible against the decision of the Presidency. The decision shall enter into legal force on the date of its pronouncement.
(2) The decision of the Presidency in the matter is conveyed for information to the Chairperson of the Disciplinary Committee and to the Chairperson of the Senate which was acting in the matter.
Costs of the proceedings
Article 42
The costs of the proceedings which were incurred by the Chamber shall be borne by the Chamber. The costs which were incurred by the Tax Adviser accused, within the framework of the proceedings, shall be borne by the Tax Adviser.
Exercise of disciplinary punishments
Article 43
(1) The lawful decision of the Senate shall be delivered by the Chairperson of the Disciplinary Committee to the Presidency.
(2) The exercise of the disciplinary measures shall be ensured by the Presidency.
Article 44
A lawfully imposed disciplinary measure shall be recorded into the register which is conducted by the Office of the Chamber.
Article 45
The Disciplinary Rules and their amendments shall enter into force on the day of their approval by the General Meeting of the KDP, unless the General Meeting of the KDP specifies another effective date.
Final provisions
Article 46
1. The Disciplinary Rules of the Chamber of Tax Advisers of the Czech Republic issued on the basis of the Act no. 523/1992 Coll., on Tax Consultancy and on the Chamber of Tax Advisers of the Czech Republic, including the amendments approved by the General Meeting of the Chamber of Tax Advisers of the Czech Republic until 9 November 2007, are hereby repealed.
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